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Document Type |
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Thesis |
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Document Title |
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Voluntary Disclosure in Financial Reports of Listed Companies in Saudi Stock Market: An Empirical Study الإفصاح التطوعي في التقارير المالية للشركات المدرجة بسوق الأوراق المالية السعودية: دراسة ميدانية |
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Subject |
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Faculty of Economics and Administration |
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Document Language |
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Arabic |
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Abstract |
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This study aims to measure the proportion level of voluntary disclosure in annual financial reports of Saudi Stock Companies, and to test the impact of some factors on the trend of these companies to voluntary disclosure. These factors include company's profitability, indebtedness, size, type of the sector that company belong to, and company ownership. The study has done on a sample of (93) stock company that registered in Saudi Financial Market for the year (2008), represented in the industrial, service, and agricultural sectors. To measure proportion level of voluntary disclosure, a list of (137) items that represent basic items of voluntary disclosure has been used. Results have been the most important, although there is a variation between the amounts of voluntary disclosure of the companies of sample, for there is a positive phenomenon between Saudi Stock Companies towards voluntary disclosure. Results revealed in respect of the factor's impact on the trend of Saudi Stock Companies to voluntary disclosure that there is a positive statistical significant relationship between company indebtedness and proportion level of voluntary disclosure, and so company size, when testing each variable separately. Also the study revealed negative statistical significant relationship regarding company ownership.
However, the study revealed non-existence of a relationship of statistical significant between proportion level of voluntary disclosure and company profitability and so the type of sector that the company belong to. When testing effects of all variables at proportion level of voluntary disclosure, study revealed existence of positive statistical relationship between proportion level of voluntary disclosure and company size and indebtedness. For the rest of variables, they are found not affect proportion level of voluntary disclosure in Saudi Stock Companies. The study concluded to set of recommendations that will contribute in increasing proportion of voluntary disclosure in Saudi environment |
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Supervisor |
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A.Dr. Awad Salamah F. Al-Rehaily |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1431 AH
2010 AD |
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Added Date |
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Wednesday, July 28, 2010 |
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Researchers
| ندى جميل بحلس | Bahlas, Nada Jamil | Researcher | Master | |
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